Charitable purposes—quick guide
Charitable purposes—quick guide

The following Private Client practice note provides comprehensive and up to date legal information covering:

  • Charitable purposes—quick guide
  • The statutory purposes
  • Prevention and relief of poverty
  • The advancement of education
  • The advancement of religion
  • The advancement of health, etc
  • The advancement of citizenship, etc
  • Advancement of the arts, culture, heritage or science
  • Advancement of amateur sport
  • Advancement of human rights, etc
  • More...

FORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law Commission’s report of 14 September 2017, ‘Technical Issues in Charity Law’. The Report stemmed in part from Lord Hodgson’s review in July 2021 pursuant to section 73 of the Charities Act 2006 (ChaA 2006), ‘Trusted Independent: Giving charity back charities’. The Report made 43 recommendations, in 12 areas. The Response wholly or partially accepted 38 of the recommendations. For a commentary on the Response please see News Analysis: Government response to Law Commission report ‘Technical Issues in Charity Law’. Although its not yet known if any of the recommendations will lead to legislative changes, it is worth bearing the proposals — and the Response — in mind when considering and advising on charity law in general. Of particular relevance to this Practice Note, the government accepted recommendations relating the ability to change the objects of a charity. It is therefore possible that the position set out below in relation to this subject, in particular, may be affected by any legislative changes made in due course.

Unless an institution is established for charitable purposes only, it will not be a charity. Legislation (Charities Act 2011 (CA 2011)) assists in that:

For the purposes of the law of England and Wales, a charitable purpose is a purpose which—(a) falls within section 3(1), and (b)

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